Arkansas 2025 Regular Session

Arkansas House Bill HB1521

Introduced
2/18/25  
Refer
2/18/25  

Caption

To Repeal Certain Unused, Underused, Or Unfunded Tax Incentives.

Impact

The impacts of HB1521 are significant for state laws related to taxation and business incentives. The bill is designed to simplify the existing tax regime by reducing the number of available tax credits, which may allow for a more focused implementation of incentive programs that are genuinely beneficial to the Arkansas economic landscape. By phasing out certain outdated provisions, the intention is to promote a more efficient system, ultimately benefiting both the government and Arkansas businesses. However, the ramifications could lead to fewer resources available for certain sectors and potentially diminish incentives for businesses considering setting up operations in the state.

Summary

House Bill 1521 aims to repeal various untapped, underutilized, or unfunded tax incentives that were previously established in Arkansas law. This bill addresses concerns over multiple tax incentives related to economic development, specifically those that have not yielded significant economic benefits or have remained unclaimed by businesses. Among the provisions targeted by this bill are tax credits for centers for applied technology, public roads improvement credits, and overall incentives tied to business expansion and job creation. The intent behind the repeal is to streamline the tax incentive program and eliminate those incentives that may no longer be effective or necessary.

Contention

Notable points of contention surrounding HB1521 revolve around the elimination of incentives that some lawmakers and business advocates believe still hold value. Critics argue that repealing these incentives could hamper the growth of emerging technologies and start-ups that rely on state support to become viable. Advocacy groups representing various sectors may seek to challenge the bill for its impact on jobs and innovation, raising concerns about long-term economic growth in Arkansas. Proponents of the repeal, however, argue that focusing on more effective incentives will yield a better overall return on investment for the state.

Companion Bills

No companion bills found.

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